XML 78 R54.htm IDEA: XBRL DOCUMENT
v3.24.3

Income Tax Expense (Details) - Schedule of Income Tax Expense - AUD ($) | 12 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022
Income Tax Expense [Abstract] |  |  |
Loss from continuing operations before income tax expense | $ (6,936,957) | $ (3,786,507) | $ (2,854,254)
Tax at the Australian tax rate | (1,734,239) | (946,627) |
Tax effect of amounts which are not deductible (taxable) in calculating taxable income: |  |  |
R&D tax incentive | (191,245) | (98,219) |
Accounting expenditure subject to R&D tax incentive | 439,644 | 225,791 |
Share-based payments | 825 | 56,738 |
Net impact of other amounts not deductible (taxable) | (220,449) | (453,038) |
Subtotal | (1,705,464) | (1,215,355) |
Tax losses and other timing differences for which no deferred tax asset is recognized | 1,705,464 | 1,215,355 |
Income tax expense |  |  |

X
- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2024-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2024-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_h&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_79&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B13 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncomeTaxExpenseContinuingOperations
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2024-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2024-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_103&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_102&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ProfitLossBeforeTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Tax at the Australian tax rate. + References No definition available. + Details
Name: | imrn_TaxAtTheAustralianTaxRate
Namespace Prefix: | imrn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount representing the accounting expenditure subject to research and development tax incentive. + References No definition available. + Details
Name: | imrn_TaxEffectOfAccountingExpenditureSubjecttoResearchAndDevelopmentTaxIncentive
Namespace Prefix: | imrn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | imrn_TaxEffectOfAmountsWhichAreNotDeductibleTaxableInCalculatingTaxableIncomeAbstract
Namespace Prefix: | imrn_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Net impact of other amounts not deductible (taxable). + References No definition available. + Details
Name: | imrn_TaxEffectOfNetImpactOfOtherAmountsNotDeductibletaxable
Namespace Prefix: | imrn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount representing the share-based payments. + References No definition available. + Details
Name: | imrn_TaxEffectOfShareBasedPayments
Namespace Prefix: | imrn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Subtotal. + References No definition available. + Details
Name: | imrn_TaxEffectOfSubtotal
Namespace Prefix: | imrn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax losses and other timing differences for which no deferred tax asset is recognized. + References No definition available. + Details
Name: | imrn_TaxEffectOfTaxLossesAndOtherTimingDifferencesForWhichNoDeferredTaxAssetIsRecognized
Namespace Prefix: | imrn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount that represents the research and development tax incentive. + References No definition available. + Details
Name: | imrn_TaxEffectofResearchAndDevelopmentTaxIncentive
Namespace Prefix: | imrn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration